AAR : Ice-cream sold in packs and scoops from retail outlets, taxable as supply of ‘goods’

Maharashtra AAR holds that supply of ice-cream by applicant from its retail outlets in wholesale packs (tubs) or scoops in paper cups/cones not exceeding MRP, mostly consumed outside applicant’s premises constitute a supply of ‘goods’ as defined u/s 2(52) of CGST Act, 2017; Notes that applicant exclusively deal in ice-cream manufactured by franchisor and sell same to their customers as it is without further processing / alteration / structural or chemical change whereas...